Metta, Sherine Kurnia (2022) Pengaruh financial distress dan capital intensity terhadap tax avoidance. Bachelor thesis, Universitas Pelita Harapan.
Preview
Title.pdf.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (74kB) | Preview
Preview
Abstract.pdf.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (188kB) | Preview
Preview
ToC.pdf.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (211kB) | Preview
Preview
Chapter1.pdf.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (866kB) | Preview
![Chapter2 [thumbnail of Chapter2]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter2.pdf.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (2MB)
![Chapter3 [thumbnail of Chapter3]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter3.pdf.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (851kB)
![Chapter4 [thumbnail of Chapter4]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter4.pdf.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
![Chapter5 [thumbnail of Chapter5]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter5.pdf.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (366kB)
Preview
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (341kB) | Preview
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (5MB)
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dan hubungan yang ditimbulkan antara
financial distress dan capital intensity pada tax avoidance. Penelitian ini dilaksanakan pada
perusahaan yang bergerak di bidang manufaktur yang terdaftar pada Bursa Efek Indonesia
dengan rentang tahun 2017-2021 dengan jumlah perusahaan yang digunakan sebagai
populasi berjumlah 78 perusahaan. Jumlah sampel yang digunakan pada penelitian ini
berjumlah 224 sampel penelitian. Metode penentuan sampel yang digunakan pada
penelitian ini adalah purposive sampling. Teknik analisis data dilakukan dengan
menggunakan analisis regresi linear berganda. Pada penelitian ini, nilai ETR (Effective tax
rate) akan berbanding terbalik dengan nilai tax avoidance. Dimana hasil penelitian
menjelaskan bahwa financial distress tidak berpengaruh terhadap tax avoidance. Hal ini
berarti dapat disimpulkan bahwa tinggi rendahnya kondisi kesulitan keuangan yang
dihadapi tidak mempengaruhi terjadinya tax avoidance. Penelitian mengenai capital
intensity menghasilkan pengaruh positif terhadap tax avoidance. Hal ini menyimpulkan
bahwa dengan semakin tingginya pembelian aset tetap yang dilakukan oleh perusahaan
ternyata tidak cukup untuk menutupi beban pajak sehingga diperlukan praktik tax
avoidance untuk lebih mengecilkan beban pajak yang harus dibayar perusahaan. / This study aims to determine the influence and relationship between financial distress and
capital intensity on tax avoidance. This research was carried out at companies engaged in
manufacturing that are listed on the Indonesia Stock Exchange with a range of 2017-2021
with the number of companies used as a population totaling 78 companies. The number of
samples used in this study amounted to 224 research samples. The sample determination
method used in this study was purposive sampling. Data analysis techniques were
performed using multiple linear regression analysis. In this study, the value of ETR
(Effective tax rate) will be inversely proportional to the value of tax avoidance. Where the
results of the study explain that financial distress has no effect on tax avoidance. This
means that it can be concluded that the level of financial difficulties encountered does not
affect the occurrence of tax avoidance. Research on capital intensity produces a positive
effect on tax avoidance. This concludes that the increasing purchase of fixed assets by
companies is not enough to cover the tax burden so that tax avoidance practices are needed
to further reduce the tax burden to be paid by companies.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Metta, Sherine Kurnia NIM01012190009 sherine.kurnia@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Contributor Soetardjo, Mulyadi Noto NIDN0319116301 mulyadi.soetardjo@uph.edu |
Uncontrolled Keywords: | financial distress, capital intensity, tax avoidance, effective tax rate (ETR) |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
Depositing User: | Sherine Kurnia Metta |
Date Deposited: | 10 Jan 2023 02:51 |
Last Modified: | 10 Jan 2023 02:51 |
URI: | http://repository.uph.edu/id/eprint/52275 |